Tax Evasion And Tax Avoidance Among The Self-employed In Nigeria

ABSTRACT This study is motivated by a desire to examine tax evasion and avoidance among the self-employed in Nigeria. In light of the empirical review and other discussions, a number of questions arose: does high tax rates the rationale behind tax avoidance and evasion in Nigeria? The population of this study constitutes staff of Federal Inland Revenue Board and taxpayers in Benin City. Questionnaire was administered to some selected staff of Federal Inland Revenue Board and taxpayers in Benin City. Data was collected and analyzed using the simple percentage, descriptive statistics and Z-test.…